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2021-03-31-accounts

Charity no. 1176033

citizenAID

Report and Unaudited Financial Statements 31 March 2021

citizenAID

Reference and administrative details

For theyear ended 31 March 2021 For theyear ended 31 March 2021
Charity number 1176033
Registered office and The Workspace
operational address All Saints Road
Wolverhampton
WV2 1EL
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Nigel Barraclough appointed 11 Dec 2020
Steven Bray appointed 11 Dec 2020
Matthew Fernley
Aurelie Hay-David appointed 14 June 2021
Timothy Hodgetts Chair until 1 April 2021
Andrew Ormerod appointed 11 Dec 2020
Sir Keith Porter
Andrew Thurgood Chair from 1 April 2021
Bankers Unity Bank
PO Box 7193
Planetary Road
Willenhall
WV1 9DG
Professional advisors Stone King LLP
13 Queen Square
Bath
BA1 2HJ
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

citizenAID

Report of the Trustees

For the year ended 31 March 2021

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's governing document and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

citizenAID is a Charitable Incorporated Organisation (CIO) and is the sole shareholder of the subsidiary company, citizenAID Ltd.

Three of the eight trustees are senior clinicians, with a long career friendship and established professional relationship in developing novel education principles and national training solutions in the field of pre-hospital emergency care (both civilian and military). These trustees have extensive experience dealing with major trauma, and specifically injuries from conflict and combat. They share a philanthropic desire to spread this understanding for wider public benefit. New trustees have been appointed and have strengthened our access to competencies that the existing trustees either do not have the capacity to deliver or are specifically required to enhance the existing team.

The non-clinical trustees provide wider support to the charity in the following manner:

Staff

The charity employs an operations manager to coordinate the day-to-day activities of citizenAID. A bookkeeper provides part time support to routine financial management, and the charity has part time support to manage its social media communications.

Volunteers

citizenAID has a network of volunteer ambassadors (ad hominem). These are individuals with expertise in pre-hospital emergency care or aspects of public resilience, or who, through personal experience, hold a particularly strong advocacy for the charity’s cause. They are appointed after due diligence. Functionally, they are regional or organisational champions for the charity with the expectation of being able to contribute a positive strategic effect. There is no specific ceiling on the number of ambassadors.

citizenAID has appointed Volunteer Instructors (VI’s), who are given access to free electronic training materials to pass on the core messages of the charity within their community at a local level. These VI’s are appointed after due diligence, following an open opportunity advertised on social media (noncompetitive, as there is no ceiling to the number of VI’s).

Objectives and activities

Charitable objects

The advancement of health and saving of lives for the public benefit by such means as the trustees think fit and, but not exclusively by:

  1. Providing free to access information, outlining a simple, logical system of immediate actions designed to guide the public to react safely, to pass effective messages to the emergency services, to prioritise the injured and to give lifesaving first aid, known as the citizenAID pocket guide; and

2

citizenAID

Report of the Trustees

For the year ended 31 March 2021

  1. Providing training and education on life saving first aid techniques in mass casualty situations, learning from the experiences of military and civilian clinicians.

The main activities undertaken to meet this purpose are:

citizenAID delivers public benefit in accordance with the Charity Commission’s guidance on charitable purposes in the following ways:

Achievements and performance citizenAID & Manchester Arena bombing enquiry

citizenAID’s then-Chair of Trustees, Brigadier General Tim Hodgetts, gave evidence on 1 March 2021, on day 68 of the Inquiry. A full transcript is available. In advance of the oral evidence, Timothy Hodgetts provided written evidence that detailed the clinical and academic literature underpinning the concepts and treatment guidelines within the citizenAID system. This evidence draws on the serial innovation of the citizenAID authors to advance pre-hospital immediate care education and practice, to re-set the treatment paradigm for the severely injured, and to develop an international systematic approach to managing multiple casualties. In his evidence, Timothy Hodgetts was guided through his experience of progressively transforming combat casualty care outcomes within the military environment over the last 25 years and specifically provided the evidence to support the use of tourniquets to prevent avoidable death from limb bleeding, and the resistance to changing the prevailing false narrative that tourniquets should not be used.

3

citizenAID

Report of the Trustees

For the year ended 31 March 2021

Partnership working with St John Ambulance

citizenAID is looking to develop a partnership with St John Ambulance to further extend its ability to communicate its key messages. The following principles have been set out as targets to aim for during 2021/22:

6 new volunteers

Website redevelopment

The website maintains a sound presence with no outages during the 2020-2021. The online store continues to provide as steady stream of income to citizenAID. Both elements are designed and managed by one of the trustees (Andrew Thurgood pro bono).

citizenAID and Trauma Care

One of the trustees (Andrew Thurgood) of citizenAID was able to present to Trauma Care through one of its regular on-line webinars promoting citizenAID. This was hugely successful and generated lots of interest for the charity.

Joint working with Tytek Medical

Product development has been a key strategy and is vital to support the aims of the charity. Together with Matt Eccles from Tytek Medical UK, several new and innovative products are now available through our on-line store. The main objectives being to produce good quality and appropriate products at affordable cost to the public as part of our charitable aims to empower the public to save lives.

2 new suppliers of citizenAID products

Registered supplier with Savills and Trafford Centre

The process to register citizenAID as a supplier started in March 2021 and was completed June 2021.

Police Scotland’s continual roll out of our educational material

Police Scotland have been very active in schools across their region and have placed a number of orders for our book Moggy’s Coming. Total orders to date, 120 copies, of which 80 were sold in the year ending March 2021.

4

citizenAID

Report of the Trustees

For the year ended 31 March 2021

Partnership working with Denmark and Nordic First Aid, Marion Frederiksen

Marion Frederiksen has been an avid supporter of citizenAID for a number of years, initially when she worked as a procurement manager for a large First Aid supplier in Denmark. In 2020 she set up her own company, Nordic First Aid, concentrating on both products and training. Marion continues to support citizenAID and has placed several orders for our TK+.

Positive and progressive negotiations with Tim Bryant, Thailand and First Aid Training Bangkok Development is ongoing within country with links being developed between various organisations in Thailand. The pandemic has impacted upon the speed of this development but not stopped it.

Joint working with Wigan Council in relation to educational material and public awareness

John Harding, Councillor at Wigan Council, has been following the progress of the Manchester Arena Enquiry and was impressed with Tim Hodgetts presentation. John was aware of citizenAID prior to the presentation and had contacted us earlier in the year. He is keen to introduce the principles of citizenAID across all schools in the Wigan area. Going forward we are in discussion in relation to a Public Safety Event, where citizenAID will be invited to promote the App and product ranges to the general public. Discussions are continuing and it is envisaged that a full programme of events will take place 2021/22.

The business premises of public and private sector organisations are ideally suited to locating equipment in areas to which the public have access. These first aid kits, for use by any person regardless of their level of training, supports the treatment of life-threatening injuries and will significantly enhance an organisation's first aid preparedness, increase the first aid resilience amongst the public and ultimately, improve the survivability of a person with life threatening injuries.

citizenAID was approached to work collaboratively with the Counter Terrorism Awareness & Mobilisation, Counter Terrorism Policing and develop generic public messaging package around this equipment. A great deal of work was put in place to develop the material and we have been successful in influencing this major piece of national work.

Corporate support

  1. WaterJel – WaterJel continue to support citizenAID, but this was being reviewed due to a corporate restructuring. We are extremely grateful for their long support for the charity;

  2. Mayer Brown LLP – We continue to be enormously grateful to the legal team from Mayer Brown LLP which is advising citizenAID Ltd on negotiations to disengage from citizenAID North America. They are working on a pro-bono basis and their contribution for the financial year would have amounted to over US$100,000;

  3. Emergency Services Show – We thank the event organisers for their kind support in providing a stand to citizenAID. Enabling citizenAID Ltd to trade and support the charity;

  4. Clarion Events – Our thanks go to David Townsend of Clarion Events, who have and continue to support citizenAID by providing free exhibition space at their Expo event in London; and

  5. Trauma Care – Again very grateful for the support Trauma Care offer citizenAID in providing a free stand at their events.

5

citizenAID

Report of the Trustees

For the year ended 31 March 2021

Financial review

The charity recorded total income of £26,010 for the financial year ending 31 March 2021. Once again, we were indebted to the support of Water-Jel Technologies, which was a major contributor. We would also like to acknowledge the ongoing support of Mayer Brown LLP which agreed to act on our behalf on a pro-bono basis to negotiate regarding a licensing matter.

Expenses for the year totalled £31,902 giving an operating loss of £5,892. Given the impacts of the pandemic, we were able to lower our overheads by giving up our office space, which helped to lower outgoings for the period.

Our Tourni-Key PLUS product continued to sell well during the year but issues associated with the pandemic and its impact on supply chains raised the cost structure and delayed the launch of the rest of our equipment range. Nevertheless, subsequent to the period, we were able to successfully launch the Station and Pouch products.

We are still feeling the impact of Covid-19 on our sales, although with the new product launches, citizenAID Ltd has signed a number of material product supply contracts for FY22 which should provide enough funds to support the charity’s work in the near term.

We plan to continue to keep costs at a minimum and will not embark on any major projects until such time as operating conditions improve.

Going concern

Given the ongoing effects of the COVID-19 pandemic on the charity, the trustees have considered the impact of this issue on the charity’s current and future financial position. The charity holds unrestricted cash of £17,509 at the end of the period. Going forward, the trustees believe that the bulk of income for the charity will be derived from donations from citizenAID Ltd, which will be possible given the recent demand for our equipment range. They therefore consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been prepared on the going concern basis.

Risk statement

The board of trustees regularly reviews major risks to which the charity is exposed. Where appropriate, systems are put in place to mitigate these risks.

Covid-19 impact

The COVID-19 pandemic and the reaction to it has caused numerous operational issues for the charity, including:

citizenAID has maintained a steady course through the first year of the pandemic. Social-distancing measures have inevitably had a knock-on effect on both maintaining effective governance and internal controls within citizenAID. We have ensured that through regular communication via videoconferencing software we have been able to support all areas.

6

citizenAID

Report of the Trustees

For the year ended 31 March 2021

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity have no liability to contribute to the assets of the charity and no personal responsibility for settling its debts and liabilities in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 14 December 2021 and signed on their behalf by

Andrew Thurgood (Chair)

7

Independent examiner's report

To the trustees of

citizenAID

I report to the trustees on my examination of the accounts of citizenAID (the CIO) for the year ended 31 March 2021, which are set out on pages 10 to 19.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 14 December 2021 Laura Richards ACA Member of the ICAEW

For and on behalf of:

Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

8

citizenAID

Statement of financial activities

For the year ended 31 March 2021

Note
Income from:
Donations
3
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
5
Net income / (expenditure)
Transfers between funds
Net movement in funds
6
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted
Unrestricted
£
£
-
26,010
-
26,010
-
3,824
-
28,078
-
31,902
-
(5,892)
-
-
-
(5,892)
-
43,253
-
37,361		 2021
Total
£
26,010
26,010
3,824
28,078
31,902
(5,892)
-
(5,892)
43,253
37,361		 2020
Total
£
26,213
26,213
6,194
30,515
36,709
(10,496)
-
(10,496)
53,749
43,253

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts.

9

citizenAID

Balance sheet

As at 31 March 2021

Note
Fixed assets
Investments
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net current assets
Net assets
12
Funds
13
Restricted funds
Unrestricted funds:
General funds
Total charity funds		 £
22,278
17,509
39,787
2,526		 2021
£
100
37,261
37,361
-
37,361
37,361		 2020
£
100
22,189
23,393
45,582
2,429
43,153
43,253
-
43,253
43,253

Approved by the trustees on 14 December 2021 and signed on their behalf by

Andrew Thurgood (Chair)

10

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

citizenAID meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The charity has a wholly owned trading subsidiary, citizenAID Limited. In accordance with section 139 of the Charities Act 2011, the charity has taken advantage of the exemption to prepare consolidated accounts.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. However, the COVID-19 pandemic has had a profound impact on the global economy, and has in turn affected the charity. The trustees have considered the impact of this issue on the charity’s current and future financial position. The charity holds unrestricted, general reserves of £37,361 of which £17,509 is held in cash. The trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

11

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies (continued)

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of direct costs, as follows:

2021 2020
Raising funds 12.0% 16.9%
Charitable activities 88.0% 83.1%

h) Investments

Investments in the trading subsidiary are measured at cost less impairment.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

m) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

12

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies (continued)

m) Accounting estimates and key judgements (continued)

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
3.
Income from donations
Grants > £5,000:
Water Jel Europe LLP
Donations:
Other donations
Total income from donations		 Restricted
£
£
-
26,213
-
26,213
4,254
1,940
13,668
16,847
17,922
18,787
(17,922)
7,426
539
(539)
(17,383)
6,887
Restricted
£
£
-
26,000
-
10
-
26,010
Unrestricted
Unrestricted		 2020
Total
£
26,213
26,213
6,194
30,515
36,709
(10,496)
-
(10,496)
2021
Total
£
26,000
10
26,010

13

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

3.
Income from donations (continued)
Prior period comparative
Grants > £5,000:
Water Jel Europe LLP
Donations:
Birmingham student event
Gifts in kind
Total income from donations*		 Restricted
£
£
-
24,000
-
113
-
2,100
-
26,213
Unrestricted		 2020
Total
£
24,000
113
2,100
26,213

4. Government grants

The charity did not receive any government grants in this or the prior period of accounts.

14

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

5. Total expenditure

Total expenditure
Raising
funds
£
Accountancy and bookkeeping
-
Bank charges
-
Merchandise and awareness raising
-
PR and marketing
-
Staff costs (note 8)
2,097
Software costs
-
Rent and office costs
-
Sub-total
2,097
Allocation of support and governance costs
1,727
Total expenditure
3,824
Total governance costs were £1,800 (2020: £2,040).
Prior period comparative
Raising
funds
£
Accountancy and bookkeeping
-
Bank charges
-
Merchandise and awareness raising
-
PR and marketing
-
Staff costs (note 8)
3,568
Software costs
-
Rent and office costs
-
Travel
-
Legal fees
-
Sub-total
3,568
Allocation of support and governance costs
2,626
Total expenditure
6,194		 Charitable
activities
£
£
-
3,681
-
140
180
-
540
1,260
14,681
4,195
-
237
-
4,891
15,401
14,404
12,677
(14,404)
28,078
-
Charitable
activities
£
£
-
3,799
-
72
4,085
-
577
1,346
10,702
3,568
-
239
-
5,660
2,211
552
-
330
17,575
15,566
12,940
(15,566)
30,515
-
Support and
governance
costs
Support and
governance
costs		 2021
Total
£
3,681
140
180
1,800
20,973
237
4,891
31,902
-
31,902
2020
Total
£
3,799
72
4,085
1,923
17,838
239
5,660
2,763
330
36,709
-
36,709

15

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

6. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration (including VAT)		 2021
£
Nil
Nil
1,800		 2020
£
Nil
308
2,040

In the prior year, one trustee was reimbursed for travel costs to meetings and conferences.

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages 2021
£
20,973		 2020
£
17,838

The key management personnel of the charity comprise the trustees. The trustees did not receive any remuneration or employee benefits for their role in the current or prior year.

The average staff head count is one (2020: one).

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9. Investments

100 ordinary £1 shares in citizenAID Limited 2021
£
100		 2020
£
100

The investment represents 100% of the issued share capital of citizenAID Limited (company registration no. 10315303). The company undertakes non-charitable trading activities for the charity and intends to donate its available profits to the charity.

16

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

10. Debtors

Debtors
Intragroup receivable
Prepayments		 2021
£
21,393
885
22,278		 2020
£
21,304
885
22,189

11. Creditors : amounts due within 1 year

Creditors : amounts due within 1 year
Accruals
Other creditors
Analysis of net assets between funds
Investments
Current assets
Current liabilities
Net assets at 31 March 2021
Prior year comparative
Investments
Current assets
Current liabilities
Net assets at 31 March 2020		 2021
£
1,800
726
2,526
£
£
-
100
-
39,787
-
(2,526)
-
37,361
£
£
-
100
-
45,582
-
(2,429)
-
43,253
Restricted
funds
Unrestricted
funds
Restricted
funds
Unrestricted
funds		 2020
£
2,040
389
2,429
Total
funds
£
100
39,787
(2,526)
37,361
Total
funds
£
100
45,582
(2,429)
43,253

12. Analysis of net assets between funds

17

citizenAID

Notes to the financial statements

For the year ended 31 March 2021

13. Movements in funds

All funds in the current year are unrestricted.

Prior year comparative

Prior year comparative
Restricted funds
The Fore Trust grant
Total restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2019
£
17,383
17,383
36,366
36,366
53,749		 Income
£
£
-
(17,922)
-
(17,922)
26,213
(18,787)
26,213
(18,787)
26,213
(36,709)
Expenditure		 £
£
539
-
539
-
(539)
43,253
(539)
43,253
-
43,253
Transfers
between
At 31 March
2020
-
43,253
43,253
43,253

14. Related party transactions

There are no related party transactions in the current or prior year.

18